Information sheet 3: Who must report

Information sheet   3

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Simplified guidance to assist entities to identify whether they are a reporting entity under the Payment Times Reporting Scheme.

About Information sheet 3: Who must report

Information sheet 3: Who must report provides guidance to assist entities to determine if they have reporting obligations under the Payment Times Reporting Act 2020 (the Act). It includes guidance regarding constitutionally covered entities, carrying on an enterprise in Australia and income thresholds.

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